1．个体工商户从事工业、手工业、建筑业、交通运输业、商业、饮食业、服务业、修理业以及其他行业生产、经营取得的所得；

(a) income derived by individual industrial and commercial households from engagement in industry, handicrafts, construction, transportation, commerce, the food and beverage industry, the service industry, the repair industry and production and business in other industries;

2．个人经政府有关部门批准，取得执照，从事办学、医疗、咨询以及其他有偿服务活动取得的所得；

(b) income derived by individuals from engagement, with approval from the relevant government authorities and after having obtained licenses, in the provision of educational. medical, advisory and other services activities for consideration;

3．其他个人从事工商业生产、经营取得的所得；

(c) other income derived by individuals from engagement in individual industrial and commercial production and business;

4。上述个体工商户和个人取得的生产、经营有关的各项应纳税取得。

(d) all taxable income related to production and business of the above individual industrial and commercial households and individuals.

（三）对企事业单位的承包经营、承租经营所得，是指个人承包经营、承租经营以转包、转租取得的所得，包括个人按月或者按次取得的工资、薪金性质的所得。

(3) The term "income from contracted or leased operation of enterprises or institutions" shall mean income derived by individuals from contracted or leased operations, or from assigning such contracts or leases, including income of a wage or salary nature derived by individuals on a monthly basis or from time to time.

（四）劳务报酬所得，是指个人从事设计、装珍、安装、制图、化验、测试、医疗、法凯会计、咨询、讲学、新闻、广播、翻译、审稿、书画、雕刻、影视、录音、录像、演出、表演、广告、展览、技术眼务、介绍服务、经纪服务、代办服务以及其他劳务取得的所得。

(4) The term "income from remuneration for personal services" shall mean income derived by individuals from engagement in design, decoration, installation, drafting, laboratory testing, other testing, medical treatment, legal accounting, advisory, lecturing, news, broadcasting, translation, proofreading, painting and calligraphic, carving, moving picture and television, sound recording, video recording, show, performance, advertising, exhibition and technical services, introduction services, brokerage services, agency services and other personal services.

（五）稿酬所得，是指个人因作品以图书、报刊形式出版、发表而取得的所得。

(5) The term "income from author's remuneration" shall mean income derived by individuals by virtue of the publication of their works in books, newspapers and periodicals.

（六）特许权使用费所得，是指个人提供专利权、商标权、著作权、非专利权技术以及蔫他特许权的使用权取得的所得；提供著作权的使用权取得的所得，不包括槁酬所得。

(6) The term "income from royalties" shall mean income derived by individuals from provision of the right to use patent rights, trademark rights, copyrights, non-patented technology and other licensing rights, Income from provision of the fight to use copyrights shall not include income from author's remuneration.

（七）利息、股息、红利所得，是指个人拥有债权、股权而取得的利息、股息、红利所得。

(7) The term "income from interest, dividends and extra dividends" shall mean income from interest, dividends and extra dividends that is derived by individuals by virtue of their possession of creditor's rights and share rights.

（八）财产租赁所得，是指个人出租建筑物、土地使用权、机器设备、车船以及其他财产取得的所得。

(8) The term "income from lease of property" shall mean income derived by individuals from the lease of buildings, land use rights, machinery, equipment, means of transportation and other property.

（九）财产转让所得，是指个人转让有价证券、股权、建筑物、土地使用权、机器设备、车船以及其他财产取得的所得。

(9) The term "income from transfer of properly" shall mean income derived by individuals from the assignment of negotiable securities, share rights, structures, land use rights, machinery, equipment, means of transportation and other property.

（十）偶然所得，是指个人得奖、中奖、中彩以及其他偶然性质的所得。

(10) The term "contingent income" shall mean income derived by individuals from winning awards, prizes and lotteries and other income of an occasional nature.

个人取得的所得，难以界定应纳税所得项目的，由主管税务机关确定。

Income derived by individuals for which the taxable category is difficult to determine shall be decided upon by the tax authorities-in-charge.

第九条 对股票转让所得征收个人所得税的办法，由财政部另行制定，报国务院批准施行。

Article 9.Measures for the levy and collection if individual income tax on income from the transfer of shares shall be separately formulated by the Ministry of Finance and implemented upon approval by the State Council.

第十条 个人取得的应纳税所得，包括现金、实物和有价证券。

Article 10.Taxable income derived by individuals shall include cash, physical objects and negotiable securities.

所得为实物的，应当按照取得凭证上所注明的价格应计算纳税所得额；

If the income is in the form of physical objects, the amount of taxable income shall be determined according to the price specified on the voucher obtained.

无凭证的实物或者凭证上所注明的价格明显们低的，由主管税务机关参照当地的市场价格核定应纳税所得额。

If there is no receipt for the physical objects or if the price specified on the voucher is obviously on the low side, the tax authorities-in-charge shall determine the amount of taxable income by reference to the local market price；

所得为有价证券的，由主管税务机关根据票面价格和市场价格核定应纳税所得额。

If the income is in the form of negotiable securities, the amount of taxable income shall be determined by the tax authorities-in-charge according to the face value and the market price.

第十一条 税法第三条第四项所说的劳务报酬所得一次收入畸高，是指个人一次取得劳务报酬，其应纳税所得额超过20000元。

Article 11.For the purposes of item (4) of Article 3 of the Tax Law, the phrase "a specific payment of income from remuneration for personal service is excessively high" shall mean a payment received as remuneration for personal service with an amount of taxable income exceeding RMB 20,000.

对前款应纳税所得额超过20000元至50000元的部分，依照税法规定计算应纳税额后再按照应纳税额加征五成；超过50000元的部分，加征十成。

That part of taxable income as mentioned in the preceding paragraph which exceeds RMB 20,000 but does not exceed RMB 50,000 shall, after the amount of tax payable is calculated in accordance with the Tax Law. be subject to an additional levy at the rate of 50 percent of the amount of tax payable. That part which exceeds RMB 50,000 shall be subject to an additional levy at the rate of 100 percent of tax payable.

第十二条 税法第四条第二项所说的国债利息，是指个人

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